企业年金计划影响因素及经济结果的研究述评和展望

发布时间：2018-04-24 16:37

本文选题：年金计划 + 影响因素　；参考：《现代经济探讨》2017年07期

【摘要】：企业年金的影响因素非常复杂,涉及到诸多方面,其对经济结果的影响也很复杂。我们通过对国内外大量文献的梳理,分析了管理层薪酬激励动机、内部委托人动机、劳动力动机、财务动机等影响企业年金的因素,探讨了年金计划对融资成本、股利分配、投资政策以及企业价值产生影响的经济结果问题。对企业年金计划(DB)的冻结与经营杠杆、现金流变化的关系以及DB计划的冻结与企业风险控制和竞争力关系等国内外研究状况进行了较为完整的归纳。在此基础上提出采用DB模式是否会导致企业债务明显增加、年金计划缴费是否会影响股东分红及员工的生产积极性、公司破产时如何保证年金的顺延以及如何构建基于利益相关者均衡的企业年金优化模型等未来值得研究的问题。
[Abstract]:The influence factor of enterprise annuity is very complex, involves many aspects, its influence on economic result is also very complex. By combing a large number of literatures at home and abroad, we analyze the factors that affect enterprise annuity, such as incentive motivation of management compensation, motivation of internal client, motive of labor force, motivation of finance, and so on, and discuss the contribution of annuity plan to financing cost, dividend distribution, etc. Investment policy and the economic consequences of enterprise value. The relationship between freezing of enterprise pension plan and operating lever, the relationship between cash flow change and the relationship between DB plan freezing and enterprise risk control and competitiveness are summarized in this paper. On this basis, it is proposed whether the DB model will lead to the obvious increase of enterprise debt, whether the payment of annuity plan will affect the shareholders' dividends and the enthusiasm of employees in production. How to ensure the delay of annuity and how to construct the optimization model of enterprise annuity based on stakeholder equilibrium are worth studying in the future.
【作者单位】：南京大学工程管理学院;南京师范大学会计与财务管理研究中心;南京师范大学会计系;南京师范大学管理科学工程系;
【分类号】：F272.92;F842.6

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